High Court Rulings
Imposes penalty despite reversal of MODVAT Credit prior to issuance of Show Cause Notice (SCN) / adjudication; Fact that assessee cleared inputs and capital goods without payment of duty, failed to re
...View More Allows credit of additional customs duty (ADC) paid through debit to DEPB scrip for the period before 2000; Rejects Revenue’s contention that credit available only when ADC paid by cash; Para 7.
...View More Ownership of capital goods not relevant for availment of credit; Job worker eligible for MODVAT credit on capital goods lent under leave and license agreement; Rejects Revenue’s contention that
...View More Allows proportionate excise duty abatement under Rule 10 of Pan Masala Rules, 2008, on machines sealed for continuous period of more than 15 days; As long as days of closure were consecutive, it would
...View More Conditions for invoking Sec. 73 (demand for extended period) and Sec. 78 (imposing penalty) of Finance Act identical; Waives pre-deposit of service tax demand by Tribunal under Goods Transport Agency
...View More Rebate under Rule 18 of Central Excise Rules, 2002 to manufacture-exporter available only if underlying activity amounts to manufacture; Rebate not available where goods were manufactured and cleared
...View More Allows appeal to State Appellate Tribunal u/s 18(A) of CST Act, against rejection of CST exemption on inter-state stock transfer u/s 6A; Rejects Revenue's plea that Assessing Authority exercised power
...View More Allows MODVAT credit on Furnace Oil and other eligible inputs used in generation of electricity supplied to another unit; Holds MODVAT credit available, where dual units run at one place, producing tw
...View More No obligation cast upon Customs House Agent (CHA), once goods cleared out of customs charge; CHA not obliged to ensure that goods are used for purpose as stated in Advance Authorisation, once goods cl
...View More HC upholds constitutional validity of Sec. 19(11) of Tamil Nadu VAT Act (Act), stipulating specific time frame of 90 days or financial year end, whichever is later, for availment of input tax credit (
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